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    <title>2012 (8) TMI 81 - DELHI HIGH COURT</title>
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    <description>Import policy for metallic waste and scrap prohibits consignments containing arms, ammunition, mines, shells, cartridges, radioactive contaminated material or other explosive material in any form, whether used or otherwise. The inspection certificate regime imposes a positive duty on the certifying agency to verify that the consignment is free from prohibited material. The text treats rocket cases associated with military ordnance as falling within that prohibition and rejects a semantic distinction between a rocket shell and its casing as artificial and impractical. The stated legal effect is that scrap import restrictions are to be applied strictly to exclude outer coverings that formed part of explosive ordnance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215396</link>
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